Lesson plan /

Lesson Information

Course Credit
Course ECTS Credit
Teaching Language of Instruction Türkçe
Level of Course Associate's Degree, TYYÇ: Level 5, EQF-LLL: Level 5, QF-EHEA: Short Cycle
Type of Course
Mode of Delivery Face-to-face
Does the course require compulsory or optional work experience?
Course Coordinator Instructor (Ph.D.) ÖZLEM ŞENEL
Instructor (s)
Course Assistant

Purpose and Content

The aim of the course to give information about the accounting treatment and checking methods of import and export transactions within the limits of the law
Course Content accounts chart of foreign trade,defining of foreign exchange,currency,effective and rate, accounting of foreign exchange,import and export transactions,payment terms of export and accounting entries,financing methods of foreign trade and accounting entries,accounting of securities and advance payment,value-added-tax,s,government grants and promotion

Weekly Course Subjects

1Basic information
2Foreign trade documents
3Accounting plan of foreign trade
4Defining of foreign exchange,currency,rate,effective
5Accounting of foreign exchange transactions
6Accounting of fimport transactions
7Payment terms of export and accounting entries
8Financing methods and accounting
9Midterm exam
10Accounting of import transactions with letter of credit and acceptance credit
11Accounting of import transactions with advance payment,cash against goods and cash agains documents
12Accounting of trancastions with securities and advance payment
13value added tax
14Government aids and promotions

Resources

1-Haluk Sumer Ümit Ataman :Dış Ticaret İşlemleri ve Muhasebesi